Nev. Rev. Stat. § 373.65 — Additional taxes in counties whose population is less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates; annual review; distribution and use of proceeds

NRS  373.065    Additional taxes in counties whose population is less than
700,000: Imposition; rates and annual increases; approval of voters; effective
dates; annual review; distribution and use of proceeds.
1.  Except as otherwise provided in this
section and NRS 373.068 , in a county
whose population is less than 700,000:
(a) The board may by ordinance impose:
(1) An excise tax on each gallon of motor
vehicle fuel, except aviation fuel, sold in the county in an amount equal to the
product obtained by multiplying the amount of the tax imposed pursuant to NRS 365.180 by the lesser of 4.5 percent or
the average percentage of increase in the Consumer Price Index for West Urban
Consumers for the preceding 5 years; and
(2) An annual increase in the tax imposed
pursuant to subparagraph (1), on the first day of each fiscal year following
the fiscal year in which that tax becomes effective, in an amount equal to the
sum of the tax imposed pursuant to NRS
365.180 and the tax imposed pursuant to subparagraph (1) during the
preceding fiscal year, multiplied by the lesser of 4.5 percent or the average
percentage of increase in the Consumer Price Index for West Urban Consumers for
the preceding 5 years.
(b) The board may by ordinance impose:
(1) An excise tax on each gallon of motor
vehicle fuel, except aviation fuel, sold in the county in an amount equal to
the product obtained by multiplying the amount of the tax imposed pursuant to NRS 365.190 by the lesser of 4.5 percent or
the average percentage of increase in the Consumer Price Index for West Urban
Consumers for the preceding 5 years; and
(2) An annual increase in the tax imposed
pursuant to subparagraph (1), on the first day of each fiscal year following
the fiscal year in which that tax becomes effective, in an amount equal to the
sum of the tax imposed pursuant to NRS 365.190
and the tax imposed pursuant to subparagraph (1) during the preceding fiscal
year, multiplied by the lesser of 4.5 percent or the average percentage of
increase in the Consumer Price Index for West Urban Consumers for the preceding
5 years.
(c) The board may by ordinance impose:
(1) An excise tax on each gallon of motor
vehicle fuel, except aviation fuel, sold in the county in an amount equal to
the product obtained by multiplying the amount of the tax imposed pursuant to NRS 365.192 by the lesser of 4.5 percent or
the average percentage of increase in the Consumer Price Index for West Urban
Consumers for the preceding 5 years; and
(2) An annual increase in the tax imposed
pursuant to subparagraph (1), on the first day of each fiscal year following
the fiscal year in which that tax becomes effective, in an amount equal to the
sum of the tax imposed pursuant to NRS 365.192
and the tax imposed pursuant to subparagraph (1) during the preceding fiscal
year, multiplied by the lesser of 4.5 percent or the average percentage of
increase in the Consumer Price Index for West Urban Consumers for the preceding
5 years.
(d) If the board imposes a tax pursuant to NRS 373.030 , the board may by ordinance
impose:
(1) An excise tax on each gallon of motor
vehicle fuel, except aviation fuel and leaded racing fuel, sold in the county
in an amount equal to the product obtained by multiplying the amount of the tax
imposed pursuant to NRS 373.030 by the
lesser of 4.5 percent or the average percentage of increase in the Consumer
Price Index for West Urban Consumers for the preceding 5 years; and
(2) An annual increase in the tax imposed
pursuant to subparagraph (1), on the first day of each fiscal year following
the fiscal year in which that tax becomes effective, in an amount equal to the
sum of the tax imposed pursuant to NRS
373.030 and the tax imposed pursuant to subparagraph (1) during the
preceding fiscal year, multiplied by the lesser of 4.5 percent or the average
percentage of increase in the Consumer Price Index for West Urban Consumers for
the preceding 5 years.
2.  A board may not adopt any ordinance
authorized by this section unless:
(a) In a county for all or part of which a
streets and highways plan has been adopted as a part of the master plan by the
county or regional planning commission pursuant to NRS 278.150 , the board first:
(1) Imposes a tax pursuant to NRS 373.030 at the maximum rate authorized
pursuant to that paragraph; or
(2) Submits to the voters of the county at
a general or special election the question of whether to impose a tax pursuant
to NRS 373.030 at the maximum rate
authorized pursuant to that paragraph; and
(b) A question concerning the imposition of the
tax pursuant to this section is first approved by a majority of the registered
voters of the county voting upon the question which the board may submit to the
voters at any general election. The Committee on Local Government Finance shall
annually provide to each city clerk, county clerk and district attorney in this
State forms for submitting a question to the registered voters of a county
pursuant to this paragraph. Any question submitted to the registered voters of
a county pursuant to this paragraph must be in the form most recently provided
by the Committee on Local Government Finance.
3.  An ordinance adopted pursuant to this
section in a county whose population is less than 100,000:
(a) Must be reapproved, in addition to the
approval required by paragraph (b) of subsection 2, at least once every 8 years
by a majority of the registered voters of the county voting on the question
which the board may submit to the voters at any general election; and
(b) Expires by limitation no later than the last
day of the 8th calendar year following the calendar year in which the ordinance
was:
(1) Approved in accordance with paragraph
(b) of subsection 2; or
(2) Most recently reapproved in accordance
with this subsection,
Ê whichever
occurs later.
4.  Any ordinance authorized by this
section may be adopted in combination with any other ordinance authorized by
this section. Each tax imposed pursuant to this section is in addition to any
other motor vehicle fuel taxes imposed pursuant to the provisions of this
chapter and chapter 365 of NRS. Upon adoption
of an ordinance authorized by this section, no further action by the board is
necessary to effectuate the annual increases before the ordinance expires by
limitation or the authority to impose additional tax increases expires by
limitation pursuant to NRS 373.068 .
5.  Any ordinance adopted pursuant to this
section must:
(a) Become effective on the first day of the
first calendar quarter beginning not less than 90 days after the adoption of
the ordinance; and
(b) If the board has created a commission in the
county, require the commission:
(1) To review, at a public meeting
conducted after the provision of public notice and before the effective date of
each annual increase imposed by the ordinance:
(I) The amount of that increase and
the accuracy of its calculation;
(II) The amounts of any annual
increases imposed by the ordinance in previous years and the revenue collected
pursuant to those increases;
(III) Any improvements to the
regional system of transportation resulting from revenue collected pursuant to
any annual increases imposed by the ordinance in previous years; and
(IV) Any other information relevant
to the effect of the annual increases on the public; and
(2) To submit to the board any information
the commission receives suggesting that the annual increase should be adjusted.
6.  Any ordinance adopted pursuant to:
(a) Paragraph (a) of subsection 1 must:
(1) Require the allocation, disbursement
and use in the county of the proceeds of the tax imposed pursuant to that
ordinance in the same proportions and manner as the allocation, disbursement
and use in the county of the proceeds of the tax imposed pursuant to NRS 365.180 ; and
(2) Expire by limitation no later than the
effective date of any increase or decrease in the amount of the tax imposed
pursuant to NRS 365.180 which becomes
effective after the adoption of that ordinance.
(b) Paragraph (b) of subsection 1 must:
(1) Require the allocation, disbursement
and use in the county of the proceeds of the tax imposed pursuant to that
ordinance in the same proportions and manner as the allocation, disbursement
and use in the county of the proceeds of the tax imposed pursuant to NRS 365.190 ; and
(2) Expire by limitation no later than the
effective date of any increase or decrease in the amount of the tax imposed
pursuant to NRS 365.190 which becomes
effective after the adoption of that ordinance.
(c) Paragraph (c) of subsection 1 must:
(1) Require the allocation, disbursement
and use in the county of the proceeds of the tax imposed pursuant to that
ordinance in the same proportions and manner as the allocation, disbursement
and use in the county of the proceeds of the tax imposed pursuant to NRS 365.192 ; and
(2) Expire by limitation no later than the
effective date of any increase or decrease in the amount of the tax imposed
pursuant to NRS 365.192 which becomes
effective after the adoption of that ordinance.
(d) Paragraph (d) of subsection 1 must:
(1) Require the allocation, disbursement
and use in the county of the proceeds of the tax imposed pursuant to that
ordinance in the same proportions and manner as the allocation, disbursement
and use in the county of the proceeds of the tax imposed pursuant to NRS 373.030 ; and
(2) Expire by limitation no later than the
effective date of any subsequent ordinance increasing or decreasing the amount
of the tax imposed in that county pursuant to NRS
373.030 .